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The principal charge The principal charge

United Kingdom

  1. 87The principal charge
  2. 88Special cases.
  3. 88ASection 87: exceptions for intermediaries.
  4. 88BIntermediaries: supplementary.
  5. 89Section 87: exceptions for market makers etc.
  6. 89ASection 87: exceptions for public issues.
  7. 89AASection 87: exception for repurchases and stock lending.
  8. 89ABSection 87: exception for repurchases and stock lending in case of insolvency
  9. 89BSection 87: exceptions for stock lending and collateral security arrangements.
  10. 89CSection 87: UK listing relief
  11. 90Section 87: other exceptions
  12. 91Liability to tax
  13. 92Repayment or cancellation of tax

Notes on Part IV

Modifications

C1

Pt. 4: construed as one with 1999 c. 16, Pt. VI (27.7.1999) by Finance Act 1999 (c. 16), s. 123(1)

C2

Pt. 4: power to restrict conferred (27.7.1999) by Finance Act 1999 (c. 16), s. 119 (with s. 123(4))

C3

Pt. 4: power to extend conferred (1.5.1995) by Finance Act 1995 (c. 4), s. 152(2)(b)(6)

C4

Pt. 4: 2019 c. 1, s. 48 construed as one with this Part (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2019 (c. 1), s. 48(11)

C5

Pt. 4: 2019 c. 1, s. 48A construed as one with this Part by 2019 c. 1, s. 48A(9) (as inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 78)